- The Egyptian Tax Authority (ETA) issued Executive Instructions No. 45/2025 to standardise VAT treatment for exported services.
- Exported services are defined as those provided by a registered entity in Egypt to a recipient outside the country, including remote services.
- Such services are subject to a zero VAT rate, allowing input tax credit, except for services related to immovable property in Egypt or those requiring both parties’ physical presence in Egypt.
- A comprehensive guidance manual in Arabic and English has been published to clarify rules and procedures for taxpayers.
- The manual is available on the ETA’s website.
Source: zawya.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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